Total Other Comprehensive Income

From Open Risk Manual

Definition

Total Other Comprehensive Income. The amount of income and expense (including reclassification adjustments) that is not recognised in Profit (or loss) as required or permitted by IFRS for SMEs.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Total other comprehensive income
  • Common Initials:
  • Element Type and Attributes: Xduration, credit
  • Hierarchy Level: 2
  • IFRS References: [1]

References

  1. IFRS for SMEs5.4b[2015-12-01]Disclosure, IFRS for SMEs6.3c(ii)[2015-12-01]Disclosure